Additional Notes for Supervisors

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A key strength of the disbursements internal control framework is well-informed employees who are open to questions from any level within the organization. We should all feel free to respectfully ask those up the organization chart and those down the chart questions about receipts, completeness, or clarification.

When a supervisor approves a payment, that supervisor is signing off that the bill is correct, that items have been received, that expenditure is appropriate and within the County's goals. The supervisor, as are all of us as public employees, is accountable to the tax-paying public that:

•	There is a public purpose to the transaction;

•	That the transaction is recorded on the books correctly;

•	That the expenditure adheres to State and federal regulations and contractual requirements;

•	That the transaction is an arms-length transaction; and

•	That the transaction is consistent with County management's goals.

If as a supervisor or reviewer, you do not feel comfortable with a particular transaction, you should not approve it. As appropriate, you should talk further with your manager and with other staff.

If as an approver, you choose to use a rubber stamp with your name on it that is permitted under certain situations. Finance must first approve the use of a stamp after gaining an understanding of the conditions under which it will be stored and used. Considering the need for segregation of duties, staff will be looking to make sure that the custody of the stamp will not be in the hands of those who initiate transactions.